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Heads Up — FASB Proposes Guidance on Balance Sheet Offsetting for Financial Assets and Financial Liabilities

Published on: Feb 02, 2011

This issue discusses the FASB’s recently issued exposure draft (ED) Offsetting. The ED is part of a joint effort between the FASB and IASB to converge their accounting standards on the offsetting of financial assets and financial liabilities.


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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.